Katherine Fauziah
UNIVERSITAS NEGERI SURABAYA

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PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR) Katherine Fauziah; Merlyana Dwinda Yanthi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.932 KB) | DOI: 10.29407/jae.v6i2.15992

Abstract

The research aims to obtain evidence of the effect of audit fees, independence, work experience and competence on audit quality. This research conduct at a Public Accountant Office in East Java registered in IAPI (Institut Akuntan Publik Indonesia) 2020. The method of determining the sample uses purposive sampling method. The data collection method uses a questionnaire. The research used multiple linear regression for analysis technique and using the SPSS V.26 application. The results explain that audit fees, independence and competence has a positive effect on audit quality. Meanwhile, work experience has no effect on audit quality.